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Unisa Short Learning Programmes
Course in Practical Bookkeeping (70904)


The objective of this course is to equip students with a practical knowledge of bookkeeping to enable them to do the accounting functions of a bookkeeperin the environment of any small/medium and large business entity. 

Target group

All persons who do clerical work and who are involved in the handling of business documents and bookkeeping aspects, but have no (or little) bookkeeping knowledge. Business owners that do not have the proper bookkeeping and accounting background. 

Admission requirements

Senior certificate, National Senior Certificate or equivalent qualification. 


One year 

Language medium


Registration periods

The course commences on 22 February . Registration commences on 1 December. The closing date for registration is 14February . 

Tuition method

This course will be taught by means of distance education. Communication with lecturers via email (preferred method), and telephone. Course materials are study guides and tutorial letters available on myUnisa.  


Access to the internet, a computer and printer is therefore essential.  



Kind of assessment


Formative assessment and examination admission will comply with UNISA’s formative assessment rules and policies 

Formative assessment: 

Four assignments of which is the first two are compulsory and will contribute to the year mark. 

Summative assessment: 

One three-hour examination paper 


Students require a final mark of 50% to pass the course. 20% of the year mark and 80% of the mark obtained in the examination will be used to calculate the final mark obtained. 

Practical Bookkeeping (PRAC01W)
HEQF Level of Module - 5
Credits of Module - 24
Syllabus/Content Topics

Topic A: Introduction to Bookkeeping 

Study unit 1: The nature and purpose of accounting 

Study unit 2: The accounting equation 

Study unit 3: Business documents (Cash transactions) 

Study unit 4: Recording of cash transactions  

Study unit 5: Business documents: Credit transactions 

Study unit 6: Recording of transactions (Part 2 - credit transactions) 

Study unit 7: Accounting records of close corporations 

Topic B: Applied Bookkeeping 

Study unit 8: Inventory systems 

Study unit 9: Bank reconciliation 

Study unit 10: Trial balance 

Study unit 11: Final accounts and adjustments 

Topic C: Internal Control and Budgets 

Study unit 12: Internal control 

Study unit 13: Budgets 

Study unit 14: Budget control 

Study unit 15: Basic principles of income tax 

Study unit 16: Pay-as-you-earn system(PAYE) 

Study unit 17: Value-added tax (VAT) 

Study unit 18: the compensation fund 

Study unit 19: The unemployment insurance fund 

Study unit 20: Payroll Accounting 

Course leader

Course leader 2016: 

Prof J S Jansen van Rensburg MCom (Accounting) PhD BEd HEd 

Centre for Accounting Studies 

Office 2-003, A J H van der Walt Building, UNISA 

Tel: 012 429 4769 



Course leader 2017: 

Prof D ScheepersDCompt, CA(SA)  

Office 2-017, A J H van der Walt Building, UNISA  

Tel: 012 429 4342  



Lecturer: Ms M Evans